19版《会计学原理》会计英语双语词汇 怀尔德.docx

Accounting terms会计术语Accounting; account; accountant; CPA, CMA, CIA, CB, CFE; financial accounting; managerial accounting; auditor; internal control; financial management; bookkeeping recordkeeping;会计;账户;会计师;注册会计师,注册管理会计师,注册内部审计师,注册簿记员,注册舞弊检查员;财务会计,管理会计,审计员,内部控制;财务管理;记账；记录;RD, Research Development; HR Human Resource; distribution; logistics; marketing; Not-for-profit organization; shareholder; stakeholder; lender; creditor; debtors; supplier; customer; regulator; legislator; board of director; broker; mortgage; wholesaler, retailer; merchandiser; manufacturer; services; consignor; consignee; Entrepreneur, entrepreneurship; sole proprietorship; partnership; corporation; common stock or ordinary share; preferred stock or preference share; corporate governance system; limited company; SOE：state-owned enterprise; SME：small and medium sized enterprise;研发、研发、人力资源;分配；物流;销售;非营利组织;股东;利益相关者;出借人;债权人,债务人;供应商;客户;监管;立法;董事会;代理;抵押贷款;批发商、零售商,推销商,制造商,服务,发货人,收货人,企业家,企业家能力;个人独资,合伙企业;企业;普通股或普通股,优先股或优先股;公司治理系统;有限公司；国有企业,中小企业,Financial statement; financial report; footnotes to financial statement; interim financial statement; annual, semiannually, quarterly, monthly financial statement; balance sheet; income statement; cash flow statement; statement of owner’s equity; classified financial statement; pro forma financial statements; unadjusted trial balance; adjusted trial balance; post-closing trial balance; book; journal; ledger; general journal; specific journal; general ledger; subsidiary ledger; chart of accounts; double-entry accounting; working papers; work sheet;财务报表、财务报告、财务报表附注;中期财务报表,年度,每半年、季度、月度财务报表,资产负债表,损益表,现金流量表,所有者权益表;财务报表分类;形式上的财务报表;调整前试算表,调整后试算表,结帐后试算表;账簿;日记账;分类账;一般日记账;特定日记账,总账、明细分类帐;会计科目表;复式会计;工作底稿;工作表;Accounting ethics; accounting fraud, scandal; bogus accounting report; accounting oversight; stringent internal control; accounting principle, assumption, and standard; social responsibility; FASB, GAAP, SEC, IASB, IFRS; general principle, specific principles; cash basis acc